Clarification from the agency

Open to IRS Career/Career-Conditional, Treasury/IRS CTAP, & IRS RPP employees

WHAT IS THE TAX EXEMPT GOVERNMENT ENTITIES (TEGE) DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Vacancies will be filled in the following specialty areas:

Tax Exempt and Government Entities, Exempt Organizations, Rulings & Agreement, EO R&A Area 3, Quality Assurance Group 7825.

The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.
Independently analyzes and reviews the most difficult completed Employee Plans determination and examination reports involving large and complex pension, profit-sharing, stock bonus and bond purchase plans.

• Reviews determinations, amendments, curtailments, terminations and examination reports.
• Determines the nature and extent of technical review necessary and determines whether cases are approvable or require further explanation or modification.
• Reviews the tax law, accounting and procedural aspects of assigned plans and returns including related proposals.
• Typically, cases contain the most difficult tax and accounting problems and other features of special importance or impact such as those involving conflicting precedents, questionable tax practices or major tax fraud.
• Thoroughly reviews the tax law, accounting and procedural aspects in reviewing correspondence cases and reviewing telephone calls. Determines the correctness of conclusions reached. Typically, cases contain the most difficult tax and accounting problems and other features of special importance or impact such as those involving conflicting precedents, questionable tax practices or major tax fraud.
• Mastery of the knowledge of tax law, precedents, rulings and court decisions relating to exempt organizations and employee plans, and skill in applying tax laws in cases of great significance or in issues of considerable complexity, controversy or impact.

Conditions of employment

STANDARD POSITION DESCRIPTIONS (SPD):
PD90869 and PD90869
Visit the IRS SPD Library to access the position descriptions.

• Telework Eligible Positions: Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.
• Obtain and use a Government-issued charge card for business-related travel.

Qualifications

Federal experience is not required. The experience may have been gained in the public sector, private sector or Volunteer Service. One year of experience refers to full-time work; part-time work is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/year, and indicate number of hours worked per week, on your resume.

You must meet the following requirements by the closing date of this announcement:

BASIC REQUIREMENT : A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting and an additional 6 semester hours in related subjects such as business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance.

OR

A bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above.

OR

Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year.

AND

SPECIALIZED EXPERIENCE FOR GS-13: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Independently conducting examinations of exempt organizations and related business entities and making determinations on initial and continuing exempt status of these organizations. Providing technical advice and assistance on exemptions to organizations' representatives and other service employees. Adapting standard audit and investigative procedures, relying on similar but not identical precedents as necessary for the examination of exempt organizations such as private foundations and cooperatives which operate multiple business entities, or which generate income unrelated to the exempt purpose. Reviewing exempt organizations financial and other operating data as well as related records of business operations intended to further exempt purposes and income sources unrelated to exempt activity. Examples of Specialized Experience are: Devising detailed plans for audits and making necessary revisions after initiating contacts and studying preliminary findings. Exercising alertness in detecting indications of fraud during course of the examination. Performing research and analysis to establish proper interpretation and application of tax regulations in cases which are similar but not identical with case precedent. Discussing case issues with organizations' representatives to arrive at the proper determination of facts and application of pertinent provisions of the law. Initiating actions to establish, increase, or decrease tax liability. Preparing written reports of examinations. Performing detailed research into such factors as legal and financial responsibilities between multiple businesses operated by exempt organizations, membership organizations allocating monies to political purposes, and social membership organizations with substantial gross receipts from the general public.

OR

COMBINATION OF EXPERIENCE AND EDUCATION: You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.

AND

MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.

AND

TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".

For more information on qualifications please refer to OPM's Qualifications Standards.

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Your application includes your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position; failure to provide sufficient evidence in your resume may result in a "not qualified" determination.

Rating: Your application will be evaluated on the Critical Job Elements (CJE) of the position to be filled, in accordance with Article 13 of the IRS/NTEU National Agreement. Your application will also be rated and ranked among others, based on your responses to the online questions/assessment. Your experience, education, training, prior performance, and awards, relevant to the position being filled, will be considered throughout the hiring process. IRS employees may obtain most recent awards listing at https://persinfo.web.irs.gov/.

Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. You may be required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring polices). We will not reimburse costs related to the interview such as travel to and from the interview site.

If you are a displaced or surplus Federal employee eligible for Career Transition Assistance Plan (CTAP), you must receive a score of 80 or better to be rated as well qualified to receive special selection priority.